PERAN GREEN PROCESS INNOVATION DAN ENVIRONMENTAL SOCIAL GOVERNANCE DALAM MENINGKATKAN KINERJA KEUANGAN PERUSAHAAN

Sri Maryati, Maryati and Sitepu, Christian Damar Sagara (2024) PERAN GREEN PROCESS INNOVATION DAN ENVIRONMENTAL SOCIAL GOVERNANCE DALAM MENINGKATKAN KINERJA KEUANGAN PERUSAHAAN. Sriwijaya Economics, Accounting, and Business Conference (SEABC), 22. pp. 1-11. ISSN 978-979-587-937-4 (Submitted)

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Abstract

Government policy recommends industrial companies to implement Environmental, Social and Governance programs. This research aims to analyze the influence of Environmental Social Governance and Green Process Innovation on financial performance. The independent variables in this research are Environmental Social Governance and Green Process Innovation. The dependent variable in this research is financial performance as measured by Return on Assets (ROA). The population in this study were non-financial companies listed on the SRI-KEHATI Index on the Indonesia Stock Exchange (BEI) from 2018 to 2023. Sampling was carried out using a purposive sampling method and a sample of 42 companies was obtained for six years (2018-2023). This research uses quantitative methods. The analytical method used in this research is multiple regression analysis. The results of this research show that Environmental Social Governance has no effect on financial performance, and Green Process Innovation has no effect on financial performance.

Item Type:	Article
Subjects:	#2 Repository of Library Services > Documentation of Important Decrees (UU, PP, Permen etc) #3 Repository of Lecturer Academic Credit Systems (TPAK) > Corresponding Author
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tn Damar Sagara Sitepu
Date Deposited:	13 Aug 2024 23:45
Last Modified:	13 Aug 2024 23:45
URI:	http://repository.unsri.ac.id/id/eprint/154160

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